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MEDIUM
FISCAL

Exemption applies to severance pay up to wrongful dismissal limit

V1835-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1835-25
Published
13 Oct 2025

Summary

A worker asked whether the additional amount to equalise objective dismissal severance with wrongful dismissal severance is exempt. The DGT responds that the exemption applies up to the mandatory amount for wrongful dismissal and up to €180,000.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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